Whereas the measurement of tangible assets, e.g. cost of sales or raw material, used to be one of the main issues of business in the past, the focus has now shifted towards intangible assets such as the knowledge potential of a firm's knowledge workers. Against this background, the measurement...

Predicting the risk of corporate bankruptcy is one of the most important challenges for researchers dealing with the issue of financial health evaluation. The risk of corporate bankruptcy is most often assessed with the use of early warning models. The results of these models are significantly...